The Delhi Motor Vehicles Taxation Act, 1962

25 sections.

• Section 1 — Short title, extent and commencement.
• Section 2 — Definitions.
• Section 3 — Levy of tax.
• Section 4 — Declaration and payment of tax.
• Section 5 — Issue of token.
• Section 6 — Additional declaration.
• Section 7 — Liability for additional tax.
• Section 8 — Production of certificate of insurance.
• Section 9 — Liability to pay arrears of tax of person succeeding to the ownership, possession or control of motor vehicles.
• Section 10 — Refund of tax.
• Section 11 — Penalty payable when tax not paid.
• Section 12 — Arrears of tax and penalty recoverable as arrears of land revenue.
• Section 13 — Exemptions.
• Section 14 — Reduction of tax in cases of certain motor vehicles.
• Section 15 — Effect of payment of tax in other States with respect to motor vehicles brought into Delhi.
• Section 16 — Appeal.
• Section 17 — Powers of police officers and other officers.
• Section 18 — Penalty for incomplete and untrue declaration, etc.
• Section 19 — Other penalties.
• Section 20 — Utilization of the proceeds of tax.
• Section 21 — Trial of offences.
• Section 22 — Protection for bona fide acts.
• Section 23 — Power to make rules.
• Section 24 — Repeal.
• Section 25 — Amendment of section 184, Act 66 of 1957.

Lexace India is a legal-information & technology platform — not a law firm. It does not advertise, solicit work, or provide legal advice, and no advocate–client relationship is created. Bare-act text for general information; verify against the official source.